The Valley Virginian. [volume] (Staunton, Va.) 1865-1895, 1887-03-24

public schools. ......... 100000 90
1000 Ot
General assembly ...... $4,000 q
| Total regular expenses Of govern
i state debit. ..................... sI365, ISL 81
EXPENSES OTHER THAN REGULAR.
! Fish preservation, ...... 1000 90
! 3Aid to disabled soldiers. 45,000 90
$4,000 o.
Estimated annual expense of gov
ern alent, uos ;uding Interest. 3i,91t, l8l 81
| TInterest on state bonds held by III
| situations of learning, which
funded Into Rfadlebergers. -. -. 1898 81
S2,057, Il9 81
%Reassessment is made every five years, and
costs $4,000.
tThis sum. 5000 900. will be appropriated for
fveyea,s yet to complete the payment OF these
arrearages.
tThe cost of legislature since December LIST,
| 1881, has been 1927 500 %, averaging an annual
cost of $55 5ll ST.
lit takes sg25 600 to give $50 to each disabled
soldier. Ii aid is given o4ce in five years il
averages SIS 900 per year.
III these bonds are not funded. and all the
other Indebtedness of the state is funded is RID.
dleberger bonds, the interest on Riddles will
| be S65f 900.
The laws enacted on this subject by the
legislature would have been ample to Sc
cure the collection of the taxes and to reg
ulate the reception OF such coupons as
might have been offered, but they became
/ in measure imperative under the declS
| ions OF the supreme court OF the United
| States in the Poindexter VS.. GreenhoW and
| Barry VS.. Edmonds, and suits to recover
damages against the officers were main
tanned in the circuit court OF the United
States. The encouragement finally de
clined to advise the collecting officers to
! an tn pypnut O I hp law and NhIiA some
of them had declined to longer do so, 9TH
ers without positively refusing have taken
| no further acton III the matter OF leyying
! on persons who have rendered coupons i'll
| payment of their taxes. and who refused
| to surrender them for identification and
notification as prescribed by act CT Janua-
ry IA, 1882.
1t may he said, that it was clearly shown
that juries would not grant in the cases
| brought before the circuit court OF the
| United States punitive or excessive dam
ages, hut actual damages only, and that an
indemnity board had been created for the
purpose Of preventing any loss to the col
| Letting officers by said decisions. Neither
was it held that the hondsmen of the col
lectors are in any way liable, for under the
| peculiarities of these decisions it had been
| announced that a state officer carrying out
the laac Of the state Ss not state officer, but
an individual treSpassSer and IL follows
| that his bondsmen are not liable for dam
ages, except for his acts as an officer of the
state AS soon as this state of things be-
came manifest more persons rendered
| coupons for their taxes and licenses than
before, shelving that the law passed to OF
struct the flow of coupons into the treasu-
nv had been up to that time effective. BY
returns lately made the auditor of public
accounts. from July lst to December lst.
| 1856, it appears that in fifty five counties
| and twelve cities of the commonwealth,
upwards Of three thousand persons have
| rendered coupons for their taxes and licen-
SEES to the amount of $l05, 2o5.11.
The executive has been poWerlesS to eX-
ecute the law, because no authority was
vested in him to remove the collectors who
declined to carry out the instructions of
! the legislature, and to substitute for them
Others who would. until the people could
remedy the matter by election. In this
| ASPECT of affairs the cash revenue must de-
pend upon the voluntary contribution OF
The people, many Of whom will be justly
aggrieved by the fact that some persons are
permitted to pay their taxes in coupons at
/ half price or less. whilst other and poorer
| citizens are forced TO pay theirs i'll cash
The coupons past due and unpaid on the
| first of January. 1888, if not put in the
hands Of tie people, will amount to 3d..
935, 016. SO. Up to the period of this altl
| tude taken by certain treasurers, there had
/ been marked decrease in the amount OF
1 coupons forced into the treasury. being fol-
the years 1885 6 an average OF 1858 600, as
against $lT9, 900 for 1851. The sum of past
due coupons forced into the treasury in all
suits against the state to be relieved by the
indemnity board has been only $35, 800
| x.,hi1 ct 00O 0n0 thpn mast GnG
| and unpaid has been stopped, and the cost
Of keeping this large amount out of the
treasury had been only $7,977.42, Or about
4; opa-fOprth OF one per cent. We should
not, however, forget here i'll Virginia that
though the decision of the supreme court
which stripped Virginia of her sovereign
ty guaranteed by the eleventh amendment
TO the couatitutiOn. was made Icy a major
ity OF one in q court OF nine judges, and
that member Of that court did not hest;
tate TO say with the concurrence of three
others, including the chief justice, that it
was the first time. since The eleventh
amendment WAS adopted, in which q state
had been coerced by judicial proceedings
at the instance OF individuals in genera
court. and in his opinion none OF these
suits could be maintained, for the reason
that they are in sum ard substance and eff
feet cults against the state OF Virginia
vet it has the binding effect and force OF s
decision unanimously cOncurred in by {
full court, and by the constitution it is the
supreme law of the land, and if necessary
| must be supported by the president witt
the strong hand Of federal power. MOI
do see how the prohibition of the fedora
constitution-that no state Shall pass any
law impairiEg the obligation of contract
can be eyaded by ENGRAVING g multiplying
provision upon the constitution Of tht
state The prohibition is upon the state
without regard to the form its laws ma.
take. or the agencies which enact them
The obligation of contract can no mors
be impaired by the constitution oil 3 stat
than by an act Of its legislature. Indeed
the point has been settled by the suprem,
court of the United States more than one
the very language in one of its decision
being that lit is we'll settled by the adju
dicatIons of this court that a state can NJ
more impair the obligation of a contrao
by adopting constitution than by passing
law: in the eye of the constitutional in
hibition they are substantially the sam
thipg.n
In view OF these facts I think it wise +
recommend a substitute for the existiD
laws SO far as they refer to levying TO
taxes for which coupons have been tender
ruary 18th, 1882, is that the tax-receiyabl
coupons must be proven to be genuine bt
fore they can be received, and this was hel
not to be an unreasonable requiremen
(Antoni VS.. Greenhow.) Under this prt
ceedipg the taxpayer had to make au initis
tive tender of coupons for the taxes, an
then file his petition, prove his coupons
and recover the money from the treasurer
but in Poindexter VS.. Greenhow it was hel
that the tender Of genuine coupons was pay
ment and that the collecting officer, if h
subsequently, eVies, Isl tresspasser and Iii
bic for damages. The taxpayer Can stan
on his tender and wait the action Of the o
lcer. and if iie goes further, can subjet
him to the cost and, annoyance of suit
the federal courts.
Let US change the position and let II
commonwealth take he initiative. Th
can be done hy institutiDg suit to recovt
the taxes and giving the taxpayer day
court to prove his coupons to be genuin
snd to maize good his tender He Shout